Research on Accunting Development Cost Per Graduate Student in University

Wei WEI, Xima YUE

Abstract


In fall 2014, China has performed charges on graduate education in full scale. Different from undergraduate education in past, graduate education is used to adjust to the revolution need of development on applicable talents, which result from characters of market, application and economy. The cost of graduate education should be shared together by government, universities, students, sponsors and tax payers who are beneficiaries. Thus development cost per graduate students is highly related to nation, social intuitions and personal responsibilities, which demands cost accounting and economic benefit analysis. In this paper, basing on the composition of education cost in universities, considering property of graduate education and new accounting system in universities, we analyzed and discussed education cost of performing graduate education.


Keywords


University; Accounting system; Graduate education; Development cost per student

Full Text:

PDF

References


Fan, H. Q. (2011). Dilemma and outlet: A rational thinking on the policy of tuition fees for graduate students. Higher Education Research in Heilongjiang, (6), 13-15.

Feng, B. J. (2013). An empirical study on the composition of educational costs in Chinese research universities. Accounting Research, (3), 70-87.

Jiang, Y. F. (2014). The impact of tuition policy on the enrollment of graduates in local colleges and universities. Journal of Hubei University of Economics, (7), 158-159.

Lu, Q., & Chen, C. (2015). Study on the actual training costs and per-student funding standard of vocational college students. Accounting Research, (10), 10-13.

Wu, Z. Y. (2014). The connotation, sharing and accounting of graduate students’ costs. Education Accounting Research, (4), 49-53.

Zhang, C. L. (2016). Accounting, sharing and pricing analysis on pre-school education cost – A case study of Beijing. Price Theory and Practice, (6), 96-99.




DOI: http://dx.doi.org/10.3968/9075

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Xima YUE

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Reminder

  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

Online Submission: http://cscanada.org/index.php/css/submission/wizard

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.
  • We only use four mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases: caooc@hotmail.com; office@cscanada.net; ccc@cscanada.net; ccc@cscanada.org

 Articles published in Canadian Social Science are licensed under Creative Commons Attribution 4.0 (CC-BY).

 

Canadian Social Science Editorial Office

Address: 1020 Bouvier Street, Suite 400, Quebec City, Quebec, G2K 0K9, Canada.
Telephone: 1-514-558 6138 
Website: Http://www.cscanada.net; Http://www.cscanada.org 
E-mail:caooc@hotmail.com; office@cscanada.net

Copyright © Canadian Academy of Oriental and Occidental Culture